FG, States, LGs Share N1.96trn December 2025 Federation Account Revenue
A total sum of ₦1.969 trillion, being the December 2025 Federation Account Revenue, has been shared to the Federal Government, States, and the local government councils.
This was disclosed in a statement by the Director of Press and Public Relations in the Office of the Accountant-General of the Federation (OAGF), Bawa Mokwa, on Monday.
Mokwa said the December allocation comprised statutory revenue of ₦1.084 trillion, distributable Value Added Tax (VAT) revenue of ₦846.507 billion, and Electronic Money Transfer Levy (EMTL) revenue of ₦38.110 billion.
He said gross revenue available in December was ₦2.585 trillion.
“The local government council received ₦513.272 billion, while the sum of ₦96.083 billion (13 per cent of mineral revenue) was shared with the benefiting state as derivation revenue,” the statement partly read.
He said of the ₦1.084 trillion distributable statutory revenue, the Federal Government received ₦520.807 billion and the State Governments received ₦264.160 billion.
From the ₦1.969 trillion total distributable revenue, the Federal Government received a total sum of ₦653.500 billion, and the state governments received a total sum of ₦706.469 billion.
FAAC noted that from the ₦846.507 billion distributable Value Added Tax (VAT) revenue, the Federal Government received ₦126.976 billion, the state governments received ₦423.254 billion, and the local government councils received ₦296.277 billion.
On the Electronic Money Transfer Levy (EMTL), Mokwa explained that the Federal Government received a total sum of ₦5.717 billion. While state governments got ₦19.055 billion, the Local Government Councils raked in ₦13.338 billion.
According to Bawa, the Excise Duty, Petroleum Profit Tax (PPT)/Hydrocarbon Tax (HT), and Electronic Money Transfer Levy (EMTL) recorded considerable decreases.
The figure is lower that the total sum of ₦1.928 trillion, being November 2025 Federation Account Revenue, shared among the three tiers of government.
The November distributable revenue comprised distributable statutory revenue of ₦1.403 trillion, distributable Value Added Tax (VAT) revenue of ₦485.838 billion, and Electronic Money Transfer Levy (EMTL) revenue of ₦39.646 billion.
A communiqué issued by the Federation Account Allocation Committee (FAAC) indicated that total gross revenue of ₦2.343 trillion was available in the month of November 2025.
Total deduction for cost of collection was ₦84.251 billion while total transfers, interventions, refunds and savings was ₦330.625 billion.